Petitioner seeks review of a final order of the Insurance Division of the Department of Consumer and Business Services (DCBS) upholding premium audit billings for the audit period between April 1, 1993, and March 31, 1994. This is a companion case to Coghill v. Natl. Council on Comp. Ins. (A96550), 155 Or App 601, 964 P2d 1085 (1998). Based on the reasoning and analysis set forth in that case, we affirm the order of DCBS.

Affirmed.